---
title: O.C.G.A. § 53-12-191. Automatic amendment of governing instrument of private foundation trust or charitable trust as to distribution of trust funds.
collection: code
id: 53-12-191
cite_as: O.C.G.A. § 53-12-191 (2025)
canonical_url: https://georgiacommons.org/code/53-12-191
md_url: https://georgiacommons.org/code/53-12-191.md
text_url: https://georgiacommons.org/code/53-12-191/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t52-t53-(v40)-2021-pdf.pdf?sfvrsn=d23ba203_0#page=859
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/53-12.md
previous: https://georgiacommons.org/code/53-12-190.md
next: https://georgiacommons.org/code/53-12-192.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES / TRUSTS / PRIVATE FOUNDATIONS / TRUSTS
---

# O.C.G.A. § 53-12-191. Automatic amendment of governing instrument of private foundation trust or charitable trust as to distribution of trust funds.

Notwithstanding any provision therein to the contrary and except as provided in Code Section 53-12-192, the governing trust instrument of any trust which is a private foundation or which is a charitable trust, as defined in Section 4947(a)(1) of the federal Internal Revenue Code, shall be amended automatically as of the later of the inception of the trust or January 1, 1972, to include a provision which requires the trustees to distribute, for the purposes specified in the governing trust instrument, for each taxable year, amounts at least sufficient to avoid any liability for the tax imposed by Section 4942 of the federal Internal Revenue Code.

## History

Code 1981, § 53-12-191, enacted by Ga. L. 2010, p. 579, § 1/SB 131.